Looking Ahead: Giving in 2026
Key insights
Giving trends are shifting toward strategic, high-impact philanthropy.
- Tax rules, giving vehicles, and donor behavior will continue to evolve in 2026.
- Now is the time to review your plan and align it with your values and financial goals.
A forward-looking approach to giving
As the year comes to a close, we encourage you to not only reflect on the charitable impact you’ve made in 2025 but to also look ahead. A new year means new opportunities to give wisely, take advantage of favorable tax treatments, and expand your legacy of generosity.
Whether you’re giving from a donor-advised fund, creating a new estate plan, or simply looking to align your contributions more closely with your values, 2026 can be the year you take a more strategic approach to your philanthropy.
What we expect in 2026
1. Increased focus on impact
Donors are becoming more intentional. Rather than giving broadly, many are choosing to concentrate support on fewer organizations with measurable impact. This often includes asking for financial transparency and mission outcomes from nonprofits.
Your action: Make a shortlist of causes or organizations that reflect your family’s values. Consider how you’ll evaluate impact going forward—qualitative and quantitative.
2. Reassessing donor-advised funds (DAFs)
DAFs remain a powerful tool for strategic giving, but they’ve also drawn scrutiny from lawmakers. While no major changes have passed yet, 2026 could bring new attention to DAF regulations.
Your action: If you already have a DAF, revisit your giving schedule and goals. If you’ve yet to open one, we can help evaluate whether it’s a fit.
3. Increased use of non-cash assets
More clients are asking about gifting appreciated securities, private business interests, and real estate to reduce taxes and increase the value of their contributions.
Your action: Don’t limit your giving to cash. If you’re holding low-basis assets, 2026 might be the year to explore advanced strategies.
4. Planned giving resurgence
Planned gifts—such as charitable trusts, bequests, and naming charities in IRAs—are gaining renewed attention. These approaches offer long-term impact while providing income or estate tax benefits.
Your action: If you’re revisiting your estate plan in the new year, let’s talk about layering in charitable components that align with your legacy.
5. Family involvement in giving
Charitable giving remains one of the most powerful ways to build shared values across generations. Families are increasingly using philanthropy as a teaching tool for children and grandchildren.
Your action: Set a giving goal or project with your family in early 2026. This could include matching donations, volunteering together, or hosting a “giving night” where everyone nominates a favorite cause.
Final thoughts
Philanthropy is not just about generosity—it’s about thoughtful stewardship. As you begin to set your goals for the year ahead, we’d love to help you review your giving strategy, update your plan, and ensure your dollars go further.
Here’s to another impactful year of giving.
Investment advisory services provides by Avior Wealth Management, LLC, an SEC registered investment adviser d/b/a SC Financial Services Inc. This content is for educational purposes only and is not intended to be an investment recommendation or specific financial advice. You should consult with your financial professional to determine what best suits your investment objectives and risk tolerance.
